預算目標困難度對預算參與、預算目標接受度，與管理績效間關係影響之探討：以台灣地區製造業為例

A Study of the Effect of Budgetary Goal Difficulty on the Relationships Among Budgetary Participation, Budgetary Goal Acceptance, and Managerial Performance:Manufacturing Industry in Taiwan as Example

祝道松(Dauw-Song Zhu) ； 林淑美(Sue-Mei Lin) ； 倪豐裕(Feng-Yu Ni)

《管理學報》 20卷5期 (2003/10) Pp. 1023-1043

https://doi.org/10.6504/JOM.2003.20.05.07

摘要

本研究的目的，在驗證預算參與和管理績效間的關係，使用路徑分析方法，以知覺的預算目標接受為中介變數，並以台灣上市公司產生部門經理人為研究對象，採問卷調查法進行。研究結果發現，預算參與經由預算目標接受間接影響管理績效的關係，會受到預算目標困難度的影響：困難度高時，預算參與可經由強化預算目標接受而間接提昇管理績效；反之，困難度低時，則無此效果。

關鍵字

預算參與,預算目標接受,預算目標困難度,管理績效,路徑分析

並列摘要

The objective of this research is to examine the perceived level of budgetary goal acceptance as an intervening variable between budgetary participation and managerial performance by using path analysis. The result of this study, based on a questionnaire survey of production managers of publicly owned corporations in Taiwan, suggests that goal acceptance's mediating role between budgetary participation and managerial performance is moderated by budgetary goal difficulty. Owing to enforcing the budgetary goal acceptance, the link between budgetary participation and managerial performance will be stronger when budgetary goal difficulty is high; and there exists no goal acceptance's mediating role when budgetary goal difficulty is low.

並列關鍵字

Budgetary participation,Budgetary goal acceptance,Budgetary goal difficulty,Managerial performance,Path analysis

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